Circular No. 108/2000/TT-BTC guides the financial management regime for guesthouses of state agencies and organizations at central and local levels. This Circular applies to guesthouses under the Central Financial Management Board of the Communist Party of Vietnam, the Office of the National Assembly, the Office of the Government, the Central Committee of the Vietnam Fatherland Front, the Vietnam General Confederation of Labor, as well as each province and centrally-administered city maintaining a guesthouse to serve local Party, State, and organization agencies. The Circular stipulates financial management, expenses, income, and distribution of operating results of guesthouses.
适用范围
Guesthouses under the Central Financial Management Board of the Communist Party of Vietnam, the Office of the National Assembly, the Office of the Government, the Central Committee of the Vietnam Fatherland Front, the Vietnam General Confederation of Labor; each province and centrally-administered city maintains a guesthouse to serve local Party, State, and organization agencies.
要点
- Guesthouses are permitted to organize business services but must not affect their assigned political tasks. Room rental and meeting room price lists must comply with specific principles.
- Expenses include salaries, allowances, social insurance contributions, union dues, external service costs, depreciation of fixed assets, advertising and marketing expenses, reception and ceremonial expenses, transaction and foreign relations expenses, conference expenses, and other expenses related to business results.
- Guesthouses implement value-added tax and corporate income tax based on a percentage rate of revenue. The specific rate is determined by the Tax Department.
- The State budget supports guesthouses with capital investment for basic construction, initial purchase of fixed assets, and retains basic depreciation funds to replenish the construction investment fund.
- After deducting reasonable expenses and paying taxes, income is distributed 35% to the business development fund and 65% to the welfare and incentive fund.
🌐 本文件的社会影响
- Positive impact: Creates conditions for guesthouses to effectively fulfill their political tasks and business operations.
- Negative impact: May increase tax burdens on guesthouses and limit the financial autonomy of units.
- Who benefits from this circular?
❓ 常见问题
How can guesthouses organize business services?
Guesthouses may organize business service activities but must not affect their assigned political tasks. Room rental and meeting room price lists must comply with specific principles.
What does the list of expenses include?
Expenses include salaries, allowances, social insurance contributions, union dues, external service costs, depreciation of fixed assets, advertising and marketing expenses, reception and ceremonial expenses, transaction and foreign relations expenses, conference expenses, and other expenses related to business results.
How do guesthouses pay taxes?
Guesthouses implement value-added tax and corporate income tax based on a percentage rate of revenue. The specific rate is determined by the Tax Department.
How does the State budget support guesthouses?
The State budget supports guesthouses with capital investment for basic construction, initial purchase of fixed assets, and retains basic depreciation funds to replenish the construction investment fund.
Part on how the income after deducting reasonable expenses is distributed?
The portion of income after deducting reasonable expenses and paying taxes shall be distributed as follows: 35% to the business service development fund, and 65% to the welfare and incentive fund.
全文
CIRCULAR
Guidelines on financial management for guesthouses
of state agencies and organizations at central and local levels
Decree No. 87/CP December 19, 1996, Government Decree on decentralization of budget management, preparation, implementation, and settlement 51/1998/NĐ-CP July 18, 1999, Government Decree amending and supplementing certain provisions of the Government Decree number 87/CP December 19, 1996 on detailed regulations regarding decentralization, preparation, implementation, and settlement of the state budget;
Pursuant to the Prime Minister's opinion expressed in Circular No. 1298/CP-KTTH dated November 2, 1998 concerning the transfer of guesthouses and hotels to commercial operations.
Pursuant to the Prime Minister's opinion expressed in Circular No. 664/CP-KTTH dated July 18, 2000 concerning the activities of guesthouses under provincial People's Committees.
The Ministry of Finance provides guidelines for implementing financial management regimes for certain guesthouses established to serve the activities of Party, National Assembly, Government, and organization units at central and local levels as follows:
I. GENERAL PROVISIONS
1. Scope of application:
This Circular applies to:
- Guesthouses under the Central Financial Management Board of the Communist Party of Vietnam, the Office of the National Assembly, the Office of the Government, the Central Committee of the Vietnam Fatherland Front, and the General Confederation of Labor of Vietnam.
- Each centrally governed province and city may maintain one guesthouse to serve all Party, administrative, and organizational units of the locality (in accordance with Circular No. 664/CP dated July 18, 2000, issued by the Government on the operation of guesthouses under provincial People's Committees).
2 The main tasks of guesthouses are to provide accommodation, dining, and meeting facilities for cadres from Party, National Assembly, State, and organizational units at central and local levels who are on official business.
3. In addition to their assigned political tasks, guesthouses can utilize existing material and technical resources and labor to organize service activities that generate income, ensuring efficiency and compliance with the law without affecting their assigned political tasks.
4. Guesthouses have the responsibility to manage and use material and technical facilities effectively, fulfill all tax obligations to the State.
II - SPECIFIC PROVISIONS
1. Regarding the financial management regime for revenue and expenditure of service and business activities:
1.1. Revenue items of guesthouses include:
- Room rental fees.
- Meeting room rental fees.
- Telephone commission fees.
- Catering, beverage, wedding, birthday, festival service fees.
- Other business and service activity revenues.
Guesthouses must establish rental price lists for rooms and meeting halls, submit them to the competent authority for approval as a basis for implementation. Rental prices should be set based on the following principles:
- Room rental prices for state officials and other service recipients according to assigned political tasks shall not exceed the current travel expense allowance.
- Meeting hall rental and service prices for administrative and public institutions funded by the state budget should be more favorable than market rates.
- Rental and service prices for other recipients should be set at current market rates for similar quality services.
1.2. Expenditure items include:
a. Wages and allowances for staff, payment for contractual labor, overtime pay: Guesthouses need to develop a labor wage plan, submit it to the head of the competent authority for approval as a basis for implementation.
Depending on the results of service and business activities, guesthouses may choose one of two wage payment methods as follows:
- For guesthouses fully self-financing regular operating costs: The unit head may apply the wage system for state-owned enterprises: Based on the method of establishing wage rates based on revenue as stipulated in Article 3, Section III of Circular No. 13/LĐTBXH-TT dated April 10, 1997, issued by the Ministry of Labor, Invalids, and Social Affairs to calculate the wage fund of the guesthouse and determine the proportion of the wage fund to revenue for service activities, to be submitted to the higher-level competent authority for decision.
- For guesthouses partially self-financing regular operating costs, wages for employees are paid according to the current rank and position scale applicable to administrative and public institutions.
b. Social insurance, health insurance contributions, trade union fee deductions, and termination benefits for employees as prescribed by the State.
c. External service expenses such as electricity, water, telephone charges, minor repairs, small tool purchases, equipment maintenance.
d. Purchase of raw materials, fuels, and supplies for guests.
đ. Depreciation of fixed assets allocated to business service costs based on usage time and frequency; Implementation of basic depreciation according to Decision No. 351 TC/QĐ/CĐKT dated May 22, 1997, issued by the Ministry of Finance on the management, use, and calculation of depreciation of fixed assets in administrative and public institutions.
If the unit wishes to depreciate differently from the provisions in Appendix 01 of Decision No. 351 TC/QĐ/CĐKT dated May 22, 1997, or for fixed assets not specified in the appendix, the unit must prepare a record detailing the criteria used to determine the useful life of the asset and submit it to the directly managing finance authority for review and decision.
e. Advertising, marketing, promotional, reception, ceremonial, transaction, foreign relations, conference, and other expenses related to business results and not exceeding the control limits stipulated in Clause 11, Part III of Circular No. 99/1998/TT-BTC dated July 14, 1998, issued by the Ministry of Finance guiding the implementation of Government Decree No. 30/1998/NĐ-CP dated May 13, 1998, detailing the implementation of the Law on Corporate Income Tax: For new food and service businesses within the first two years of establishment, not exceeding 7% of total listed expenses (excluding purchase prices of sold goods), thereafter not exceeding 5% of total listed expenses (excluding purchase prices of sold goods).
The expenditures mentioned above must comply with the current state regulations on invoice and document systems.
g. Expenditure for tax payment to the state budget:
Hotels have the responsibility to register, declare, and pay value-added tax, corporate income tax, and other revenues (if any) as prescribed by law.
Given the primary mission of hotels to serve meals, accommodation, and meetings for officials from Party, National Assembly, Government, central and local mass organizations, for simplicity in accounting purposes, hotels may implement a method of paying value-added tax and corporate income tax at a fixed percentage rate based on revenue. The specific quota for tax payment for each hotel shall be determined by the provincial or centrally-administered city Tax Department where the hotel is located, for annual declaration and tax payment. When issuing invoices for service payments, hotels must clearly indicate the price excluding value-added tax and the amount of value-added tax as stipulated.
2. Management regime for funds supported by the state budget:
To facilitate hotels in fulfilling their assigned tasks, the state budget supports hotels with certain financial items as follows:
- The state budget allocates capital for basic construction investment and initial fixed asset purchases for hotels according to approved projects by authorized bodies and within the annual state budget estimate.
- Hotels are allowed to retain the basic depreciation amount of fixed assets funded by the state budget to supplement the investment fund for repairs and acquisition of fixed assets of the hotel based on approved projects by superior management authorities.
3. On the distribution of operating results:
After deducting reasonable expenses and taxes payable to the state budget as prescribed, the remaining revenues of hotels shall be distributed as follows:
- Establishing a business development fund: 35%
- Welfare and incentive fund: 65%
The maximum limit for setting up the two welfare and incentive funds of hotels shall not exceed three months' salary, and any excess amount shall be supplemented to the hotel's infrastructure investment and business development fund, transferred to the superior management authority. The level of supplementation and transfer shall be decided by the superior management authority.
4. On organizational accounting, bookkeeping, and financial management system:
4.1. Hotels organize accounting staff, accounting records, use accounting books, forms, accounts... in accordance with Decision No. 999 TC/QĐ/CĐKT dated November 2, 1996 of the Minister of Finance on the issuance of the accounting system for administrative and public institutions and supplementary guidance documents.
4.2. Annually, hotels are required to prepare financial plans and budget estimates for revenue and expenditure according to current state regulations, report to the supervising body for consolidation into the annual budget estimate of the supervising body to be submitted to the Ministry of Finance (for hotels under central agencies) and to the Provincial Department of Finance - Price Control (for local hotels).
4.3. Hotels are required to prepare reports on the implementation of plans and quarterly, semi-annual, and annual settlement statements to be submitted to the supervising body. The supervising body is responsible for reviewing and approving the annual settlement; consolidating the settlement report to be submitted to the Ministry of Finance or the Provincial Department of Finance - Price Control according to the current statistical and accounting system.
III. Implementation Organization
1. These provisions of this circular take effect from January 1, 2000.
2. During implementation, if any issues arise, please reflect them to the Ministry of Finance for review and appropriate amendments.
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